Results 221 to 230 of about 11,164 (266)

Asset and liability management in financial crisis

The Journal of Risk Finance, 2005
PurposeAn efficient asset‐liability management requires maximizing banks' profit as well as controlling and lowering various risks. This multi‐objective decision problem aims to reach goals such as maximization of liquidity, revenue, capital adequacy, and market share subject to financial, legal requirements and institutional policies.
Arzu Tektas, E. Nur Ozkan‐Gunay, Gokhan Gunay   +2 more
openaire   +1 more source

Pension liabilities and conservative financial reporting*

Asia-Pacific Journal of Accounting & Economics, 2019
We investigate the relationship between a firm’s conditional financial reporting policy and the tendency to understate pension liabilities in the statement of financial position.
Kyongsun Heo, Jaeyon Chu, Jennifer Jae-Young Kim, Jinhan Pae   +3 more
openaire   +1 more source

Gatekeeper Liability: A Response to the Financial Crisis

SSRN Electronic Journal, 2013
The first financial crisis, triggered by the burst of the U.S. housing bubble, has many causes. One such cause is the failure of gatekeepers, i.e. accounting firms and rating agencies. Consequently lawmakers on both sides of the Atlantic tightened the regulatory regimes for accountants and rating agencies, following the same path they had walked ...
openaire   +2 more sources

Financial Services Regulation and Liability of Corporations

Journal of Financial Crime, 2000
The spectacular performance of the US financial market in recent years, the financial crises in South‐East Asia and Russia and the collapse of one of the most established merchant banks in the world are landmark events in economic history that have prompted concerns around the globe.
openaire   +1 more source

Financial Reporting of Environmental Risks and Liabilities

2009
Financial accounting and environmental issues are not strange bedfellows. A standard for financial statement reporting and disclosure of environmental risks and liabilities existed 30 years ago but this standard proved inadequate in the post-Sarbanes Oxley financial reporting environment.
Gwendolyn McFadden-Wade, Jean T. Wells, Diana R. Robinson   +2 more
openaire   +1 more source

Third-party auditor liability and financial restatements

The British Accounting Review, 2022
Ahmed Al-Hadi, Grantley Taylor, Mostafa Monzur Hasan, Baban Eulaiwi   +3 more
openaire   +1 more source

Revisiting financial contracting with limited liability

2016
In the presence of limited liability, the incentive compatibility constraints in many financial contracting models with asymmetric information have been mis-specified (e.g., Faure-Frimaud, 2000), leading the analysis to be too simplistic and incorrect. In this paper, we identify this mistake in the literature, and provide a rigorous proof of optimality
openaire   +2 more sources

STRATEGY TO COOPERATE AND MINIMIZE FINANCIAL LIABILITY

International Oil Spill Conference Proceedings, 2001
ABSTRACT This paper analyzes the various factors that an owner or operator must consider in responding to a pollution incident to ensure that the limits of liability are maintained and to minimize response costs. Recent court cases on monitoring costs are analyzed and Unified Command strategies are discussed to minimize such costs.
openaire   +1 more source

Financing liabilities and inefficient investment of listed companies: Based on the adjustment effect of different financial structures

Australian Economic Papers, 2022
Xiaojing Yi
exaly  

PENSION PLAN LIABILITIES AND CORPORATE FINANCIAL STRATEGIES*

The Journal of Finance, 1974
Tepper, Irwin, Affleck, A R P
openaire   +1 more source